Sobhagmal B.Shah (HUF), CHENNAI V. ITO Non Corporate Ward 10(4), CHENNAI

ITA 2894/CHNY/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 2988 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 12-10-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: M KARUNAKARAN
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I.T.A.NO.2894/CHNY/2018 / ASSESSMENT YEAR: 2014-15 SOBHAGMAL B SHAH (HUF), AKASH GANGA, NO. 2 (OLD NO. 42), FLOWERS ROAD, KILPAUK, CHENNAI 6000 010. [PAN: AALHS6927H] VS. THE INCOME TAX OFFICER, NON CORPORATE WARD 10(4), CHENNAI 600 034. ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI M. KARUNAKARAN, ADVOCATE / RESPONDENT BY : SHRI SRIDHAR DORA, JCIT / DATE OF HEARING : 28.02.2019 /DATE OF PRONOUNCEMENT : 04.03.2019 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 12, CHENNAI, DATED 30.07.2018 RELEVANT TO THE ASSESSMENT YEAR 2014-15. BESIDES RAISING VARIOUS GROUNDS ON MERITS, IN THE GROUNDS OF APPEAL, THE ASSESSEE HAS AGITATED AGAINST THE EX-PARTE ORDER PASSED BY THE LD. CIT(A). 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT HAVING NOT DENIED THE ADJOURNMENT PETITION FILED BY THE ASSESSEE FOR THE DATE OF HEARING ON 24.07.2018, THE LD. CIT(A) ERRONEOUSLY DECIDED THE APPEAL FOR I.T.A. NO. 2894/CHNY/18 2 NON APPEARANCE ON THE SAID HEARING DATE IS TOTALLY AGAINST THE LAW OF NATURAL JUSTICE AND PRAYED THAT THE ASSESSEE MAY BE GIVEN AN OPPORTUNITY TO PRESENT ITS CASE BEFORE THE LD. CIT(A). HAVING NOT SERIOUSLY OBJECTED BY THE LD. DR AGAINST THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE, TO MEET THE ENDS OF NATURAL JUSTICE, WE DIRECT THE LD. CIT(A) TO AFFORD MEANINGFUL OPPORTUNITY OF BEING HEARD TO THE ASSESSEE FOR PRESENTING ITS CASE BEFORE HIM AND ADJUDICATE THE CASE IN ACCORDANCE WITH LAW. THUS, THE GROUND RAISED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON THE 4 TH MARCH, 2019 IN CHENNAI. SD/ - SD/ - (A.MOHAN ALANKAMONY) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL M EMBER CHENNAI, DATED, 04.03.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.